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IRS Audits of Expatriates: Section 965 Transition Tax, Exit Tax, Non-Filers, and the Examination Process

A live 90-minute premium CLE/CPE video webinar with interactive Q&A

This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Tuesday, May 28, 2024 (in 10 days)

1:00pm-2:30pm EDT, 10:00am-11:30am PDT

or call 1-800-926-7926

This CLE/CPE webinar will provide tax professionals and advisers with an in-depth discussion of the IRS examination of taxpayers living abroad. The panel will focus on Section 965 transition tax, exit tax, and critical issues for non-filers; guide tax practitioners through the examination process; and explain best practices to withstand the ongoing scrutiny of these taxpayers' returns.


The IRS has and continues to audit a higher proportion of ex-pat tax returns. The rules for these nonresidents are often the reverse of those for residents. The filing status Married Filing Jointly can require a special election. Self-employed taxpayers usually are not entitled to deduct expenses. A simple presence in the U.S. for 183 days can trigger capital gains. Remarkably, two-thirds of expats file these complicated returns on paper.

The IRS continues its compliance campaign focusing on Section 965 transition tax payments. The Service required these payments by U.S. shareholders of certain foreign corporations on unrepatriated (untaxed) earnings as part of the 2017 Tax Act. The IRS stated that these audits could be expanded to other issues, particularly those relative to the 2017 Tax Act.

Tax professionals and advisers working with individuals who have relocated abroad must understand the issues triggering these IRS audits, prepare clients for these audits, and know how to handle these demanding examinations.

Listen as our panel of foreign tax experts discusses reporting requirements of expatriates' issues for non-filers, guides tax practitioners through the examination process, and explains best practices to withstand the ongoing scrutiny of these taxpayers' returns.



  1. Reporting requirements for expatriates
  2. Common expat audit issues
    1. Non-filers
    2. Filing status
    3. Unreported capital gains
    4. Information reporting returns
    5. Unallowed business deductions
    6. Other areas
  3. Latest IRS expat compliance campaigns
    1. Section 965 transition payments
    2. Exit taxes and unsubmitted Forms 8854
  4. Examination process
  5. Best practices


The panel will cover these and other critical issues:

  • Which expatriate returns are being targeted by the IRS?
  • How to best handle unfiled returns, including FBAR filings
  • When should a taxpayer consider an appeal?
  • What additional issues are being reviewed during Section 965 examinations?
  • How can expats and tax advisers best prepare for IRS examinations?


Giordano-Lascari, Thomas
Thomas M. Giordano-Lascari

Greenberg Glusker Fields Claman & Machtinger

Mr. Giordano-Lascari is a Partner in the Private Client Services Group with nearly two decades of experience...  |  Read More

Stein, Michel
Michel R. Stein

Hochman Salkin Toscher Perez

Mr. Stein specializes in tax controversies, as well as tax planning for individuals, businesses and corporations. For...  |  Read More

Toscher, Steven
Steven (Steve) Toscher

Managing Principal
Hochman Salkin Toscher Perez

Mr. Toscher has been representing clients for more than 35 years before the Internal Revenue Service, the Tax Divisions...  |  Read More

Attend on May 28

See NASBA details.

Cannot Attend May 28?

You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include course handouts.

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CLE On-Demand Video